Lilac Corporation is an accrual method taxpayer. Lilac's corporate effective tax rate was$35\%$ in $2023$ and $21\%$ in $2024($due to the change in the law regarding corporate tax rates$).$

A$.$ Lilac Corporation made a contribution to the US government of a certain oil field. As a result, Lilac received a special deduction of $$1$ million in $2023($and received full benefit for the deduction due to sufficient taxable income in $2023).$ In $2024,$ the government determined the oil field did not ft their needs, and therefore returned the oil field to Lilac. Under the tax benefit rule, Lilac included the $$1$ million in income in $2024.$ What tax liability$/$benefit resulted from income$/$deduction in $2023$ and $2024?$ Please explain.

B$.$ Lilac Corporation was required to recognize $$2$ million of income in $2023$ based upon the Claim of Right Doctrine. In $2024,$ Lilac Corporation was entitled to a $$2$ million deduction for the amount. Although there was an appearance of a right to the income in$2023,$ it was later determined that the income was not Lilac Corporations. What tax liability$/$benefit resulted from the income$/$deduction in $2023$ and $2024?$ Please explain.